N.J.S.A. 54:4-2.46

Time of determining true value; assessment date

54:4-2.46. Time of determining true value; assessment date The true value of tangible personal property used in business subject to taxation shall be determined as of January 1, 1967 which shall be the assessment date with respect to taxes payable in the year 1968, and as of January 1 annually thereafter, which date shall be the date as of which the assessment is made with respect to the taxes payable in the succeeding calendar year. L.1966, c. 138, s. 4.

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This is the verbatim text of N.J.S.A. 54:4-2.46, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. Kyzer is not a law firm and this page is not legal advice.